Published Paper Details:

Goods and Services Tax (GST) represents one of the most ambitious and comprehensive indirect tax reforms undertaken in India's post-independence history. Introduced on 1st July 2017, GST subsumed a wide range of central and state-level taxes such as excise duty, service tax, value-added tax (VAT), central sales tax (CST), octroi, and entry tax. By creating a unified national market, GST aimed to eliminate the cascading effect of multiple taxes, reduce inefficiencies in the supply chain, and promote transparency in the taxation system. The Fast-Moving Consumer Goods (FMCG) sector, which includes essential products such as packaged food, beverages, toiletries, personal care items, and household goods, was directly impacted by this reform. Given the sector's reliance on high-volume sales, thin profit margins, and extensive distribution networks, even minor changes in taxation can significantly influence pricing strategies, consumer demand, and profitability. This study explores the multifaceted impact of GST on the FMCG sector in India. It examines how GST altered pricing structures, reshaped supply chains, influenced logistics efficiency, and affected both organized and unorganized players. The research highlights short-term challenges such as compliance burdens and working capital blockages, while also emphasizing long-term benefits including streamlined operations, reduced tax incidence, and enhanced competitiveness. By analysing secondary data from government reports, industry publications, and academic studies, this project provides a holistic view of GST's role in transforming the FMCG industry.